Create a detailed realistic view of a luxurious floating hotel. The hotel should have multiple levels, with the top levels featuring spacious rooms and open decks with panoramic views of the ocean. The highlight of the hotel is its underwater restaurant, located beneath the water’s surface. The restaurant should have large, clear windows offering stunning views of marine life. Include elements like underwater lighting, elegant dining tables, and a serene ambiance. The overall design should be modern and sophisticated, blending seamlessly with the natural surroundings.